Case Laws

ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date

Clarifications on Barter, RCM, HSN, and E-Way Bills for Silver Businesses

Rule 36(4) and its restrictions are valid and consistent with the legislative intent

Leasing a goods carriage to a Goods Transportation Agency (GTA) is exempt

TR-6 challan cannot not be considered a valid document for availing ITC

Composite Value for Property Registration Does Not Exempt Construction Services from GST

Taxpayer need not obtain separate GST registration in a state based on their operations through the FTWZ alone in that state

Contract for erecting, commissioning, and installing a rooftop solar power plant for Indian Railways is a composite supply

When there was no response from the tax payer to the notice uploaded in the portal, the Officer should send the notice through RPAD

Non-filing of GST returns following a cancellation application does not constitute adequate grounds for a retrospective cancellation of the registration.